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DiNapoli: Municipalities Facing Slow Growth in Sales Tax Collections
… Comptroller Thomas P. DiNapoli. "Sales tax collections are a crucial, yet unstable source of revenue for local governments," said DiNapoli. "The impact of little to no growth is felt in several regions across the state, especially in …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-municipalities-facing-slow-growth-sales-tax-collectionsWyoming County Industrial Development Agency – Project Management (2015M-62)
… York State General Municipal Law. The IDA is governed by a Board of seven members who are appointed by the County … fees; did not consistently follow criteria established in the Uniform Tax Exemption Policy (UTEP); and did not ensure that all projects were permissible IDA projects in accordance with statutory requirements. WCIDA has not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectTown of Clare – Fiscal Stress (2013M-317)
… the amount of fund balance that will be available at year end. As a result, the Board has heavily relied on … than was actually available resulting in budget deficits, going into the 2012 and 2013 fiscal years. Similarly, when … than was actually available resulting in a budget deficit going into the 2012 fiscal year. This has led to a …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317DiNapoli: Former Non-Profit Executive Pleads Guilty to Falsifying Business Records
… to. "Today, Jennifer Thurber is being held accountable for her actions,” DiNapoli said. “She was entrusted with overseeing key business functions for an organization that does vital work with youth, but … Attorney’s Office and the Corning Police Department for their ongoing partnership in ensuring we uncover …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-former-non-profit-executive-pleads-guilty-falsifying-business-recordsVillage of Altmar – Apparent Misappropriation of Funds (2013M-331)
… misappropriated approximately $115,891 of Village funds, made questionable purchases totaling $1,405 and … The Clerk-Treasurer was responsible for receiving funds and making bank deposits, preparing and signing Village …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Charlotte Valley Central School District – Financial Condition (2013M-232)
… To reduce the unexpended surplus fund balance and bring it closer to the 4 percent limit, District officials made …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… 6, 2013. Background The Village of Smyrna is located in the Town of Smyrna in Chenango County. The Board of Trustees comprises three … Village’s annual financial reports were filed with OSC in a timely manner. The Board did not conduct an annual audit of …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… year were approximately $976,000, funded primarily with real property taxes. Key Findings The Board did not provide …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialVillage of Herrings – Financial Operations and Sale of Land (2013M-41)
… … Village of Herrings Financial Operations and Sale of Land 2013M41 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Government-Wide Financial Data – 2021 Financial Condition Report
… Government-wide financial statements provide a long-term view of finances. They record revenues and expenses when the … … Governmentwide financial statements provide a longterm view of finances …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataCollege of Plattsburgh – Selected Employee Travel Expenses
… costs such as airline baggage and travel agency fees. The mission of the College at Plattsburgh (College) is to prepare … of undergraduate and graduate students for a wide range of professional pursuits, responsible citizenship, and ethical …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-plattsburgh-selected-employee-travel-expensesCVS Health – Temporary Holding Account Rebate Revenue
… drug claims maintained in CVS Health’s temporary holding account. Our audit covered the period January 1, 2014 through … CVS Health improperly designated a temporary holding account, used to process certain prescription drug claims, as … is due to Civil Service for rebate-eligible claims in the account for the period January 1, 2014 through December 31, …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenuePawling Central School District – Selected Financial Activities (2012M-185)
… Background The Pawling Central School District is located in the Town of Pawling in Dutchess and Putnam counties. The District is governed by … duties over cash disbursements. Key Recommendations Adopt a formal process for capital projects that includes a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185State Agencies Bulletin No. 2240
… that employee participation in tax-sheltered annuity plans must be suspended while an employee is receiving paid … wishes to resume their 403(b) deductions, the agency must advise the employee to contact their Payroll/Benefits … that employee participation in taxsheltered annuity plans must be suspended while an employee is receiving paid Workers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2240-suspension-403b-tax-sheltered-annuity-plans-employees-workersGovernment-Wide Financial Data – 2022 Financial Condition Report
… Government-wide financial statements provide a long-term view of finances. They record revenues and … of resources (the consumption of net assets applicable to a future reporting period); Liabilities; Deferred inflows of … can only be used to pay for the operations of a particular function or segment; and Capital grants and contributions, …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … – Internal Controls Over Revenue Collection (2013M-400) The county has not established effective internal … contributions and medical insurance costs to the highway town-outside-village fund, and sales and use tax …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-0Auditors Find Safety Hazards at Pre-K Facilities in New York City
… An examination of the New York City’s Department of Education’s (DOE) oversight of Universal … (UPK) programs found classrooms with potential fire and safety hazards, toxic cleaning supplies and peeling … DOE: Work with the NYC Department of Health and Mental Hygiene to align the health code requirements governing …
https://www.osc.ny.gov/press/releases/2019/06/auditors-find-safety-hazards-pre-k-facilities-new-york-cityState Comptroller DiNapoli Releases School Audits
… and charter school finances and operations to ensure money is being spent appropriately and effectively. The … the budget and ensure that account codes are not overspent is compromised when it does not approve budget transfers. …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsDiNapoli: Audit Finds False Elevator Inspections, Safety Hazards Overlooked
… said. "While the Department of Buildings deserves credit for taking steps to address the concerns and recommendations … at work done by certified elevator inspectors who worked for companies contracted by the New York City Department of … elevators in two different buildings that showed signs of wear, called rouging. The problem was missed at one building …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-audit-finds-false-elevator-inspections-safety-hazards-overlookedDiNapoli: Limited Regulation of Adult Day Care Programs Poses Potential Risks to Vulnerable Adults
… and performance in today’s environment. SADS is also a benefit available under the state’s Medicaid Managed … oversee individual component services offered through MLTC plans. Instead, DOH relies on MLTC plans themselves to oversee these programs, which provided …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-limited-regulation-adult-day-care-programs-poses-potential-risks-vulnerable-adults